Ronald A. Dye,分析会计的又一位最杰出的教授。他的工作不仅限于披露理论,还深入管理会计领域,并且在信息中介(审计师)方面有过深入分析。他对于披露的理解迥异于Verrecchia,强调信息披露对于公司本身的影响,两人在JAE 2001有过激烈交锋。有趣的是这句话——“We have not stimulated enough interest with our problems or methods to attract much new blood into the field. And, even more unfortunately, unless we reverse our retrograde tendencies to defend the research already produced, we have little prospect of altering that trend in the future.”(Dye, JAE, 2001)。推荐有兴趣申请这个学校的朋友读JAE 2001年这两人的文章。